Extract to table

PPC's defense must address each of these areas both individually and as part of a coherent overall narrative

PPC must be prepared to defend the comparability of its CUT agreements through detailed adjustments and a rigorous comparability analysis

Assessment of Defensibility This is an area where PPC has strong factual defenses, but the evidence must be carefully marshaled and presented

These allegations can be rebutted with a thorough factual record, but the rebuttal must be grounded in specific, documented evidence of independent PBI decision-making

The key risk is that PBI's decision-making may be perceived as derivative of or subordinate to PPC's global strategy, and this perception must be addressed head-on through careful documentation of PBI's independent contributions

Under GILTI, PPC is required to include in its U